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TMI Blog2021 (4) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of being heard was ever provided, the same is held to be the non-compliance of principal of natural justice specifically that no one shall be condemned unheard . Hon ble Gujarat High Court in the matter of M/S. KLJ PLASTICIZERS LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2018 (9) TMI 1581 - GUJARAT HIGH COURT] has held it is the settled law that the opportunity of personal hearing irrespective of the demand thereof has to be given by the courts/quasi judicial authorities to the parties to a Lis before them. The matter remanded to Commissioner (Appeals) with the directions to decide based upon the merits of the present case - appeal allowed by way of remand. - CUSTOMS APPEAL NO. 50056 of 2020 (SM) - FINAL ORDER NO. 51252/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposal was confirmed vide the order-in-original No. 30/2018 dated 30 May 2018. Resultantly the sealed sandal wood was absolutely confiscated alongwith the seized tandoor and ceramic tile penalty was imposed upon all concerned. When the said order was appealed before Commissioner (Appeals) the appeal was dismissed in limini relying upon Section 129E in the Customs Act, 1962 for want of the mandatory pre-deposit to have not been made by the appellant at the time of filing of said appeal. Being aggrieved of the said order, appellant is before this Tribunal. 3. I have heard Shri Sanjay Kalra, learned Counsel for the appellant and Shri Yashveer Singh, learned Authorized Representative for the Department. It is submitted on behalf of appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng appeal before Commissioner (Appeals) and 2.5% thereof as is required at the time of filing appeal before this Tribunal. Further, keeping in view that there is no denial to the submission that no defect memo was given to the appellant nor any opportunity of being heard was ever provided, the same is held to be the non-compliance of principal of natural justice specifically that no one shall be condemned unheard . Hon ble Gujarat High Court in the matter of KLJ Plasticizers Ltd. versus Commissioner of Central Excise 2019 (365) E.L.T. 24 (Guj.) has held it is the settled law that the opportunity of personal hearing irrespective of the demand thereof has to be given by the courts/quasi judicial authorities to the parties to a Lis before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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